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IIA-CIA-Part2 (Practice of Internal Auditing) Exam is a certification offered by the Institute of Internal Auditors (IIA) to professionals who are looking to advance their careers in internal auditing. Internal Audit Engagement certification is designed to assess the knowledge, skills, and abilities of candidates in the areas of internal audit practice, risk management, governance, and control.
IIA-CIA-Part2 Exam, also known as the Practice of Internal Auditing, is one of three exams required to obtain the Certified Internal Auditor (CIA) designation. IIA-CIA-Part2 Exam is designed to test a candidate's knowledge and skills in conducting internal audits, including planning, execution, and communication of audit results. Passing the IIA-CIA-Part2 Exam is a crucial step towards becoming a certified internal auditor.
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IIA-CIA-Part2 Exam is a computer-based test that consists of 100 multiple-choice questions. Candidates have three hours to complete the exam, and they must score a minimum of 600 out of 800 to pass. The questions are designed to test the candidate's understanding of the internal audit process, including planning, execution, reporting, and follow-up. IIA-CIA-Part2 Exam also evaluates the candidate's knowledge of international standards, such as the International Standards for the Professional Practice of Internal Auditing (Standards).
NEW QUESTION # 272
Which of the following tests must an internal auditor perform in order to ensure that inbound electronic data interchange (EDI) transactions are received and translated accurately?
I. Computerized tests to assess transaction reasonableness and validity.
II. Review of log books to ensure that transactions are logged upon receipt.
III. Edit checks to identify unusual transactions.
IV. Verification of limitations on the authority of users to initiate specific EDI transactions.
Answer: C
NEW QUESTION # 273
Which of the following is the primary purpose of financial statement audit engagements?
Answer: A
Explanation:
The primary purpose of financial statement audit engagements is to review financial reports and ensure they comply with generally accepted accounting principles (GAAP). This involves verifying the accuracy and fairness of the financial statements, ensuring they provide a true and fair view of the organization's financial position and performance. References: = IIA Practice Guide: "Auditing Financial Statements" and IIA Standard 2110.A1.
NEW QUESTION # 274
In preparing to facilitate a control self-assessment session, an auditor would be least likely to ensure that:
Answer: B
NEW QUESTION # 275
An internal auditor determines that certain information from the engagement results is not appropriate for disclosure to all report recipients because it is privileged. In this situation, which of the following actions would be most appropriate?
Answer: A
NEW QUESTION # 276
An internal audit activity is planning its first audit of IT shared services. Which of the following controls would typically be evaluated first?
Answer: C
Explanation:
When planning the first audit of IT shared services, it is typical to evaluate entity-level controls first. Entity- level controls are overarching controls that affect the entire organization and are foundational for ensuring that specific application and transaction controls operate effectively. These controls include the organization's governance, risk management processes, and the overall control environment. Assessing entity-level controls provides a broad understanding of the control environment and highlights any pervasive issues that might impact more detailed areas of the audit.
The IIA's Global Technology Audit Guide (GTAG) and COSO's Internal Control - Integrated Framework.
NEW QUESTION # 277
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